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VISHAL KUMAR GUPTA vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
HARISH KUMAR

Pet. Counsel

Ravi Prakash

Res. Counsel

K.n. Singh

Anshuman Singh

Petitioner / Applicant	VISHAL KUMAR GUPTA
Respondent	UNION OF INDIA & OTHERS
Court	Patna High Court
State	Bihar
Date	Jun 21, 2024
Order No.	Civil Writ Jurisdiction Case No. 9115 of 2024
Citation	2024(6) TAXREPLY 10158
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ORDER
ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The writ petition is filed against the appellate order dated 29.04.2024, Annexure-P/3, which rejected the appeal on the ground of delay. The appeal was from Annexure-P-1 order of assessment passed on 20.09.2023. 2. Section 107 of the Bihar Goods and Services Tax Act, 2017 (for brevity “BGST Act”) permits an appeal to be filed within three months and also apply for delay condonation with satisfactory reasons within a further period of one month; which delay the Appellate Authority is empowered to condone if satisfied with the reasons stated. 3. The order impugned in the appeal was dated 20.09.2023. An appeal could have been preferred on or before 19.12.2023 and also filed with delay before 18.01.2024. The appeal is said to have been filed only on 31.03.2024, after more than two months from the date on which even the period for delay condonation, as per the statute expired. 4. The learned counsel for the....